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Intangible Assets, Including Goodwill | 3 Months Ended
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Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
INTANGIBLE ASSETS, INCLUDING GOODWILL | NOTE 8: INTANGIBLE ASSETS, INCLUDING GOODWILL Intangible Assets Intangible assets consisted of the following at March 31, 2022 and December 31, 2021:
|  | March 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
|  | Gross |  |  |  |  |  | Gross |  |  |  |
|  | Carrying |  |  | Accumulated |  |  | Carrying |  |  | Accumulated |
|  | Amount |  |  | Amortization |  |  | Amount |  |  | Amortization |
Technology platform |  | $ | 16,635 |  |  |  | 3,930 |  |  | $ | 4,635 |  |  |  | 3,652 |
Purchased and developed software |  |  | 3,725 |  |  |  | 2,874 |  |  |  | 3,488 |  |  |  | 2,713 |
In-Process internally developed software platform |  |  | 1,362 |  |  |  | - |  |  |  | 824 |  |  |  | - |
Customer relationships |  |  | 8,960 |  |  |  | 1,802 |  |  |  | 3,960 |  |  |  | 1,692 |
Non-compete |  |  | 500 |  |  |  | 31 |  |  |  | - |  |  |  | - |
Trademarks and trade names |  |  | 4,640 |  |  |  | 740 |  |  |  | 640 |  |  |  | 640 |
|  |  | 35,822 |  |  |  | 9,377 |  |  |  | 13,547 |  |  |  | 8,697 |
Accumulated amortization |  |  | 9,377 |  |  |  |  |  |  |  | 8,697 |  |  |  |  |
Net book value of amortizable intangible assets |  | $ | 26,445 |  |  |  |  |  |  | $ | 4,850 |  |  |  |  |
For the three months ended March 31, 2022, the Company added intangible assets as a result of accounting for the Merger in accordance with ASC 805 Business Combinations, as outlined in Note 5: Business Combinations. For the three months ended March 31, 2022 and March 31, 2021, amortization of intangible assets charged to operations was $680 and $140, respectively. Both the intangible assets and the related amortization expense related to the Merger which were recorded during the three months ended March 31, 2022 represent estimates. The Company has engaged a third party valuation specialist to value the separately identifiable intangible assets. Any differences between the values initially recorded for the intangible assets as of the Merger and those as a result of the valuation report will be recorded as a measurement period adjustment through goodwill, including adjusting year-to-date amortization expense as a period expense, if applicable. Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired. Goodwill is subject to an impairment review at a reporting unit level, on an annual basis as of the end of September of each fiscal year, or when an event occurs, or circumstances change that would indicate potential impairment. Following the Merger, the Company evaluated its reporting units in accordance with ASC 280 Segment Reporting and concluded that the Company has only one reporting unit. Therefore, the entire goodwill is allocated to that reporting unit. There were no indicators of impairment as of or during the three months ended March 31, 2022.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI https://asc.fasb.org/topic&trid=2144416 + Details
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